"The IRS has been handling more calls than they have ever handled before. They are actually — with the staffing that they have — they are doing better in the sense that they are handling more calls. But the problem is that we are getting more calls. There's more demand for our live assistance. There's more demand for our correspondence. People are communicating with us. So my recommendation – partly why I made this the number one most serious problem is because bad things happen to taxpayers if they can't get through to the IRS."

She also discusses aggressive enforcement procedures that often encourage a cycle of noncompliance among taxpayers without producing revenue. Over the last 10 years, the number of levies issued by the IRS against taxpayers increased by 1600 percent and the number of liens filed increased by 475 percent. This is compared to overall inflation-adjusted collection revenue in the same period, which declined by 7 percent.

Help us achieve our vision of a world where the tax code doesn't stand in the way of success.

The Tax Foundation is the nation’s leading independent tax policy research organization. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and local levels. We improve lives through tax policy research and education that leads to greater economic growth and opportunity.